Audit Secrecy
1. Audit confidentiality includes any information and documents obtained and/or prepared by the audit organization and its employees, as well as by the individual auditor and their employees with whom they have concluded employment contracts, when providing services stipulated by this Federal Law, except for:
1) information disclosed by the person themselves to whom the services provided under this Federal Law were rendered, or with their consent;
2) information regarding the conclusion of an agreement with the audited party on the conduct of mandatory audit;
3) information regarding the amount of payment for audit services
Source: Federal Law No. 307-FZ dated December 30, 2008 (as amended on July 11, 2011) "On Audit Activities" (with amendments and additions coming into force on November 3, 2011)
Понятие «аудиторская тайна» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | аудиторской тайны | аудиторских тайн |
| Д | аудиторской тайне | аудиторским тайнам |
| В | аудиторскую тайну | аудиторские тайны |
| Т | аудиторской тайной | аудиторскими тайнами |
| П | аудиторской тайне | аудиторских тайнах |